Idaho Code § 67-4409
There is hereby created and established in the agency asset fund in the state treasury a continuously appropriated account to be known as the Lava Hot Springs capital improvement account to which shall be credited or deposited such moneys and interest accruing over and above the operation and maintenance cost from the Lava Hot Springs foundation account, as the members of the foundation may from time to time determine. The purposes for which moneys in the account may be used shall be to acquire, purchase, improve, repair, furnish, and equip Lava Hot Springs facilities and sites. All claims against the account shall be examined, audited and allowed in the same manner now or hereafter provided by law for claims against the state. This account shall be invested by the state treasurer in investments permitted by section 67-1210, Idaho Code, and the interest shall be returned to the account.
Idaho Code § 67-4409